3139 Qualied Stuck W. Alp-ha EDrErD-ll purchased l'i-'i': c~f Theta Cnrpnrann's steel: nu each at the fullnwiilg dates in the current year: Januaryr 2. April 1 june '1 Dcteher 'l and December 31. s. Has a ualied steel: purchase eecurredi' [f it set desires, Wl'lc must Alpha make the deem sale electinn under Sec. 333? h. Hnw wntdd your answer to Part a change if instead the purchase dates werejanuarf 1, April 1, and September 1 nlithecurrent year, and januarf 3, and April 15 nltiie fullnw ing pearll e. If either Part a or b fails tn he a qualied stuck ptuehase and Alpha made its initial pur- chase an April '1 cf the current year, what is the latest date nu which Alpha can malre tire nal steel: purchase needed tn qualify for a See. 333 electinnl